Sales tax; establish Severe Weather Preparedness Sales Tax Holiday in February.

SB 2862 would create an annual sales tax holiday in February, specifically on the third Friday and the following Saturday, during which state sales tax would be waived on retail purchases of items used for severe weather preparedness. This exemption would directly benefit consumers buying qualifying emergency supplies - such as generators, batteries, or emergency kits - during that two-day window, reducing their out-of-pocket costs. The bill specifies that only items classified for severe weather preparedness would qualify, with the tax holiday applying exclusively to these dates and products under the state's sales tax code. This policy change aims to make essential preparedness items more affordable without altering broader tax structures.